If the file is an .mp3 file, you listen to it on an mp3 app. If the file is an ebook file you read it with an ebook reader. (You look, you don't listen.)
If you want to change an mp3 of a book into text to read, use a speech to text (STT) conversion program.
Can it be done on an S3? Yes, but not as well as it can be on a PC using Dragon Dictate (It's not available for Android).
Will the contents of the ebook be as properly done as an ebook published as an ebook? Not really. The STT program will decide where paragraphs end, which homonym to put in (is it to, too or two?) and other things like that - which will make the text painful to read. There are still people who can type - and properly - as fast as the normal person can speak, but computers haven't caught up yet, even though Dragon is pretty close.